Burkina Faso is exploring options to strengthen the taxation of high-net-worth individuals, with technical support from ATAF. The engagement focuses on assessing the feasibility of introducing a wealth tax as part of broader efforts to enhance domestic revenue mobilisation.
Through a structured programme of consultations and technical analysis, ATAF experts have been working closely with the Direction Générale des Impôts (DGI) to evaluate policy options and administrative readiness. The discussions have involved key departments within the tax administration, including the Large Taxpayers Directorate, Legal Affairs, Cadastre, Audit and Investigations, and Research and Planning, as well as the Ministry of Finance’s tax policy unit. Engagements have also included private-sector stakeholders such as financial institutions, audit firms and legal practitioners, to ensure a comprehensive and balanced assessment.
The technical work includes a detailed review of Burkina Faso’s existing legal and regulatory framework governing income, capital, property and asset taxation. This analysis aims to determine whether the current legislative architecture can effectively support the taxation of wealth.
In parallel, ATAF is supporting a data-matching exercise using administrative datasets to identify potential high-net-worth individuals and estimate the potential revenue impact of different policy scenarios.
By grounding policy discussions in robust evidence and administrative realities, the engagement aims to provide practical implementation options that align with Burkina Faso’s fiscal priorities and strengthen the effectiveness of its tax system.
